CENVAT Credit cannot be denied on Free Warranty Service through Third Parties: CESTAT [Read Order]

CENVAT credit - free warranty service - CESTAT - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that Central Value Added Tax (CENVAT) credit cannot be denied on free warranty service through third parties. The appellant, Johnson Controls Hitachi Air Conditioning India Limited is a manufacturer of air conditioners and was also providing the service of “repairing and maintenance” of…

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